Netherlands approves tax treaty protocol with Moldova
Netherlands’ Council of Ministers ratified the protocol amending the 2000 income tax treaty with Moldova. Signed on 4 September 2023, this is the first amendment to the tax treaty. This income tax treaty between the Netherlands and Moldova
See More
Romania suspends tax treaty with Russia
Romania’s government passed a memorandum to suspend the 1993 income and capital tax treaty with Russia on 14 August, 2024. This decision follows after the Russian Ministry of Foreign Affairs, in a press release on 15 March 2023, declared to
See More
Kenya to revise tax treaties with Zambia, Germany, Iran
Kenya’s government has shown interest in restarting negotiations to revise its 1968 tax treaty with Zambia, the 1977 tax treaty with Germany, and the 2012 tax treaty with Iran. This follows after the Kenyan government decided to align its tax
See More
Switzerland, Hungary sign protocol to update double taxation agreement
Switzerland and Hungary signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA) on 12 July 2024 at Budapest. It implements the minimum standards for double taxation
See More
Malta, Romania sign amending protocol to tax treaty
Malta and Romania signed an amending protocol to the 1995 Malta-Romania Income Tax Treaty on 4 July, 2024, aiming to enhance the original tax treaty between the two countries on the avoidance of double taxation and the prevention of fiscal
See More
Czech Republic clarifies suspended tax treaty with Belarus
The Czech Republic tax authorities issued a guidance, on 1 July 2024, clarifying the suspension of Articles 10 (dividends), 11 (interest), and 13 (capital gains) of the tax treaty agreement between the Czech Republic and Belarus. The tax treaty
See More
Belarus clarifies tax treaty application with France
The Ministry of Taxes and Duties of Belarus issued a clarification on the application of the tax treaty to the 1985 Belarus-France income tax treaty on 28 June, 2024. France has announced that it will suspend articles 7 (dividends), 8 (interest),
See MoreSwitzerland enacts new tax treaty amendment with France
On 25 June 2024, Switzerland’s tax authorities published “Federal Decree No. 1461/2024 of 14 June 2024” in the Official Gazette. This decree sets a referendum deadline of 3 October 2024 for the approval of the Additional Agreement, signed on
See More
Ireland, Jersey reveal amendments to tax treaty protocols
Ireland and Jersey amended their tax treaty agreement on 23 November, 2023. The details of the amendments have recently been revealed. The protocol updates the preamble to include not only the intention to eliminate double taxation but also to
See More
Kazakhstan approves tax treaty with Oman
In a move set to boost international economic relations, Kazakh Prime Minister Oljas Bektenov signed Decree No. 404, empowering Finance Minister Madi Takiev to finalise an income and capital tax treaty with Oman. Earlier, Kazakhstan's government
See More
US: IRS announces suspension of tax treaty with Russia
The US IRS has released Announcement 2024-26 regarding the suspension of the 1992 tax treaty with Russia. The suspension will take effect on 16 August, 2024, for taxes withheld at source and in respect of other taxes, and will continue until the two
See More
Spain confirms end of tax treaty with Kyrgyzstan
Spain’s Council of Ministers, through a statement, convened and approved an agreement recognising Kyrgyzstan's notice of termination of the 1985 tax treaty between Spain and the former Soviet Union on 11 June, 2024. This agreement was signed in
See More
Slovak Republic consults amending 2003 tax treaty protocol with Moldova
The Slovak Republic launched a public consultation on 30 May, 2024, regarding amending a protocol to the 2003 tax treaty with the Republic of Moldova. The protocol aims to align the treaty with BEPS and other OECD standards and prevent double
See More
Malaysia, Russia releases tax treaty updates
Malaysia and Russia signed a new income tax treaty on 17 May, 2024, which replaced the 1987 tax treaty between the two countries. As of now, the main measures of this new agreement are as follows: Scope of the taxes The tax treaty includes
See More
Slovak Republic, Moldova to sign tax treaty amendment
Moldova has issued Decree No. 1457 of 23 May 2024 in the Official Gazette, authorising the signing of a protocol to amend the 2003 tax treaty with the Slovak Republic. This will be the first amendment to the treaty and must be signed and ratified
See MoreNetherlands approves amending protocol to income tax treaty with Germany
The Dutch Council of Ministers, on 8 May, 2024, granted approval to amending protocol to the 2012 income tax treaty with Germany. This protocol aims to enhance the tax treatment of individuals working remotely across borders. The treaty will
See More
UN: Tax Committee Discusses a New Combined Treaty Article on Services
The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19 to 22 March 2024. The digital economy subcommittee in its workstream B has been considering the function and relevance of physical
See More
UN: Tax Committee Discusses Extractive Industry Tax and Other Issues
The 28th session of the UN Committee of Experts on International Cooperation in Tax Matters is being held from 19 to 22 March 2024. The meeting is taking place in a global situation of inequality, as countries deal with challenges from increased
See More